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Protect leaders properly. Fund it properly. Defend it properly.
If your company provides executive protection, secure travel, residential security, or related security measures, an IRS 132 security assessment can help establish the documented security rationale behind the program.
The assessment identifies who requires protection, why they face a bona fide business-oriented security concern, what security measures are appropriate, and how the overall security program is supported by evidence.
Our independent IRS 132 security assessment gives Finance, Tax, Legal, Security, Audit, and board stakeholders a common, documented basis for evaluating the company’s executive security program.
We assess the individual's role, visibility, responsibilities, public profile, travel patterns, and other factors contributing to security exposure.
We examine vulnerabilities associated with residences, offices, transportation, travel routines, and movement between locations.
We consider destination-specific threats, travel patterns, local conditions, and the security implications of operating across multiple jurisdictions.
Modern executive threats are increasingly blended. Doxing, phishing, device compromise, social engineering, and digital reconnaissance can increase physical targeting risk.
We assess whether executive protection measures form part of a structured security program rather than a collection of isolated services.
Organizations seeking IRS 132 security assessments often have security programs that are operationally effective but difficult to document or defend. Common gaps include:
Executive protection without a documented security rationale
Security decisions based primarily on executive preference or status
Assessments that focus on physical threats while overlooking cyber-enabled targeting
International exposure that is not reflected in the assessment
No clear connection between identified risks and protection measures
Security recommendations that are not consistently implemented
Outdated assessments that no longer reflect the executive's risk
Finance, Tax, Legal, and Security working from different assumptions
Our strong assessment connects the security concern to the protection measures and creates a clear evidence trail.
An IRS 132 security assessment is not limited to the CEO.
Scope should follow risk. Depending on the facts and circumstances, an assessment may consider:
C-suite and senior executives
Board members and directors
Founders, principals, and controlling stakeholders
Key individuals whose role, visibility, decisions, or profile creates elevated exposure
Certain non-executive employees with role-driven security exposure
Individuals facing heightened risk during international or high-risk travel
The assessment focuses on the underlying security concern rather than assuming protection based solely on title.
A structured third-party assessment documenting the executive’s security exposure and underlying business-oriented security concerns.
A documented profile covering relevant threats, vulnerabilities, exposure factors, and the rationale for recommended security measures.
An assessment of the existing executive security program and how protection measures relate to the identified security concerns.
Practical recommendations covering executive protection, travel, residential security, transportation, and other relevant measures.
Clear documentation of the methodology, findings, rationale, and supporting evidence for review by internal stakeholders and external advisors.
Guidance for determining when the assessment should be revisited as threats, executive circumstances, travel patterns, or the security environment change.
Security, Finance, Legal, Tax, and executive stakeholders understand their responsibilities.
The IRS 132 security assessment, supporting evidence, recommendations, and relevant records are organized and accessible.
Protection decisions can be traced back to identified threats, vulnerabilities, and exposure.
The organization has a documented basis for evaluating whether the security concern and associated measures remain appropriate.
Findings and recommendations can be understood and discussed by senior leadership, Finance, Tax, Legal, Audit, and the board.
It is an independent security assessment documenting the security concerns, risk factors, and rationale supporting an employer-provided executive security program under the relevant Section 132 framework.
A documented independent assessment can help establish who requires protection, why protection is necessary, and how the security program responds to the identified business-oriented security concern.
No. The assessment provides independent security findings and supporting documentation. Tax counsel should determine the appropriate tax treatment based on the company’s specific facts and circumstances.
The scope should follow risk rather than title. Depending on the circumstances, this may include executives, directors, founders, principals, and other individuals with role-driven security exposure.
Yes. An existing program can be reviewed to determine whether its security rationale, risk assessment, recommendations, implementation, and supporting evidence are sufficiently documented.
Yes. International travel, destination risk, physical exposure, and cyber-enabled threats can form part of the security assessment where relevant to the individual’s risk.
It can document the relevant security facts and rationale. The tax treatment of aircraft use, spouse/dependent protection, and related benefits should be reviewed by the company’s tax advisors.
The regulation requires the employer to periodically evaluate whether the bona fide security concern continues to exist. There is no formal IRS rule requiring an assessment every three years.
A three-year cycle may be a practical planning benchmark, with an earlier IRS 132 assessment when circumstances materially change.
Potentially, yes. The regulations contain specific rules concerning employer-provided aircraft where a bona fide security concern exists.
The treatment depends on the specific facts, travel requirements, and applicable valuation and safe-harbor rules. Your tax counsel should review the arrangement.
Potentially, within the boundaries of the applicable regulations.
The regulation provides specific rules concerning spouses and dependents where a bona fide security concern exists for the employee, including certain circumstances involving concurrent travel.
The security assessment can document the underlying rationale; tax treatment should be confirmed by the company’s tax advisors.
No.
An IRS 132 security assessment does not itself determine tax treatment or guarantee an IRS position. Its purpose is to provide independent, documented security evidence that can support the company’s analysis with its tax and legal advisors.
Next Step
If your organization provides executive protection, secure travel, residential security, or related security measures, an IRS 132 security assessment can provide the independent security evidence needed to evaluate and document the program.
Share your current security arrangements, existing assessment, executive travel profile, and any questions raised by Finance, Tax, Legal, Audit, or the board.
We can scope an independent IRS 132 assessment around the specific facts and circumstances of your organization.
Book a call to discuss your IRS 132 security assessment.
Our risk consultants are ready to discuss your executive protection needs and develop a tailored solution for your organization.
You'll receive an acknowledgment email within 4 business hours of your submission.
A senior consultant specializing in your industry will contact you within 24 hours to discuss your needs.
We'll schedule a detailed assessment call to understand your specific resilience requirements.
You'll receive a customized proposal outlining our recommended approach and implementation plan.
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